, Shop tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/4/8&destination=/virtual-volumes/volume-images/volume_data-E326-4-8/REX01666?image_number=44){kind=link}
Volume contents
- 1 - Burghs 1788-9 , Aberdeen
- 7 - Burghs 1788-9 , Ayr
- 11 - Burghs 1788-9 , Banff
- 13 - Burghs 1788-9 , Campbeltown
- 15 - Burghs 1788-9 , Cupar
- 19 - Burghs 1788-9 , Dumbarton
- 21 - Burghs 1788-9 , Dumfries
- 25 - Burghs 1788-9 , Dunbar
- 27 - Burghs 1788-9 , Dundee
- 31 - Burghs 1788-9 , Dunfermline
- 33 - Burghs 1788-9 , Edinburgh
- 63 - Burghs 1788-9 , Elgin
- 67 - Burghs 1788-9 , Forres
- 69 - Burghs 1788-9 , Glasgow
- 97 - Burghs 1788-9 , Haddington
- 99 - Burghs 1788-9 , Inveraray
- 101 - Burghs 1788-9 , Inverness
- 103 - Burghs 1788-9 , Irvine
- 105 - Burghs 1788-9 , Jedburgh
- 107 - Burghs 1788-9 , Kirkcaldy
- 109 - Burghs 1788-9 , Kirkcudbright
- 111 - Burghs 1788-9 , Kirkwall
- 113 - Burghs 1788-9 , Lanark
- 115 - Burghs 1788-9 , Linlithgow
- 117 - Burghs 1788-9 , Montrose
- 119 - Burghs 1788-9 , Perth
- 123 - Burghs 1788-9 , Selkirk
- 125 - Burghs 1788-9 , Stirling
- 129 - Burghs 1788-9 , Stranraer
- 131 - Burghs 1788-9 , Wigtown
| Date | Inhabitants names, residence, and parish | Actual # of shops | Shops at £5 to £9 | Shops at £10 to £14 | Shops at £15 to £19 | Shops at £20 to £24 | Shops at £25 to under £30 | Shops at £30 and upwards | Duty |
|---|---|---|---|---|---|---|---|---|---|
| Brought Over | 112 | £335.0.0 | £398.0.0 | £184.0.0 | £164.0.0 | £135.0.0 | £302.0.0 | £80.6.3 | |
| James Mitchell Spirit dealer | £20.0.0 | £1.5.0 | |||||||
| James Goodsman Mercht [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Mrs Sawers Mercht [Merchant] | £6.0.0 | 0.2.0 | |||||||
| Malcolm Wright Mercht [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Mrs Nairn Mercht [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Archibald Kedie Candle Mr [Candlemaker] | £10.0.0 | £0.6.8 | |||||||
| Alexander Fraser Grocer | £10.0.0 | £0.6.8 | |||||||
| Mrs Chalmers Tin Woman | 120 | £5.0.0 | £0.1.8 | ||||||
| Alexander Michie Mercht [Merchant] | £9.0.0 | £0.3.0 | |||||||
| James Collier Mercht [Merchant] | £9.0.0 | £0.3.0 | |||||||
| Mrs Bell Mercht [Merchant] | £5.0.0 | £0.1.8 | |||||||
| John Brunton Mercht [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Alexander Walker Mercht [Merchant] | £5.0.0 | £0.1.8 | |||||||
| John Grindlay Spirit Dealer | £12.0.0 | £0.8.0 | |||||||
| Ann Watson Mercht [Merchant] | £6.0.0 | £0.2.0 | |||||||
| George Boyd Mercht [Merchant] | £16.0.0 | £0.16.0 | |||||||
| Thomas Cockburn Mercht [Merchant] | 130 | £5.0.0 | £0.1.8 | ||||||
| 22 Jul 1788 | The Bank of Scotland | £50.0.0 | £5.0.0 | ||||||
| 18 Jul 1788 | Mrs Mason Mercht [Merchant] | £6.0.0 | £0.2.0 | ||||||
| Neil Stewart Mercht [Merchant] | £14.0.0 | £0.9.4 | |||||||
| John Butters Mercht [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Robert Grant Grocer | £10.0.0 | £0.6.8 | |||||||
| Thomas Herriot Mercht [Merchant] | £7.0.0 | £0.2.4 | |||||||
| John Little Grocer | £9.0.0 | £0.3.0 | |||||||
| Hall & Co [Company] Grocer | £14.0.0 | £0.9.4 | |||||||
| Mrs Bowie Auctioneer | £15.0.0 | £0.15.0 | |||||||
| 22 Jul 1788 | John Fyffe Banker | 140 | £23.0.0 | £1.8.9 | |||||
| 18 Jul 1788 | Walter Ferguson Candle Mr [Candle Maker] | £9.0.0 | £0.3.0 | ||||||
| Willam Stewart Grocer | £20.0.0 | £1.5.0 | |||||||
| Thomas McGrugar Grocer | £12.0.0 | £0.8.0 | |||||||
| James Ramidge Grocer | £12.0.0 | £0.8.0 | |||||||
| Frederick Doig Grocer | £16.0.0 | £0.16.0 | |||||||
| James Brown Grocer | £6.0.0 | £0.2.0 | |||||||
| Mrs Gibson Grocer | £12.0.0 | £0.8.0 | |||||||
| James Calder Grocer | £5.0.0 | £0.1.8 | |||||||
| John Kinloch Tin Man | £6.0.0 | £0.2.0 | |||||||
| Third Division | 149 | £455.0.0 | £526.0.0 | £231.0.0 | £247.0.0 | £135.0.0 | £352.0.0 | £99.2.4 |
Transcribe other information
44
SHOP TAX
City of Edinr [Edinburgh] from 1788 To 1789
Scottish Exchequer (Tax Records), Shop tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/4/8
This volume contains information on who paid late 18th century shop tax in the burghs of Aberdeen, Ayr, Banff, Campbeltown, Dumbarton, Dumfries, Dunbar, Dunfermline, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverary, Inverness, Irvine, Jedburgh, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Linlithgow, Montrose, Perth, Selkirk, Stirling, Stranraer, and Wigtown.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).